Tax

Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows

 

Policy Statement

Per the IRS, a fellowship is an amount paid to or allowed for the benefit of an individual to aid in the pursuit of that individual’s own study or research. At Harvard, we use the term “fellowships” to refer to a host of payments: awards, stipends, grants, and allowances. Fellowships are generally gross income to the recipient, unless they are qualified payments for required tuition and fees for a degree program.

Generally, student and non-employee...

Read more about Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows

Software Accounting Policy (previously Accounting for Internally-Developed Software)

Key Policy Highlights - Download full policy from left sidebar. 

Policy Statement

This policy defines when costs for purchased and internally-developed software or cloud-hosting arrangements must be capitalized at the University. If direction differs between this policy and external regulations, sponsor or donor terms, or other internal policy or procedures, the more restrictive instruction will apply.

Reason for Policy

This policy exists to ensure...

Read more about Software Accounting Policy (previously Accounting for Internally-Developed Software)

Human Subject Payments

Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy....

Read more about Human Subject Payments